This course studies international taxation and anti-money laundering law. The first part examines legal rules determining tax residency, tax liability, taxing rights and jurisdiction. It explores the principles of international taxation, regulation of transfer pricing, emergence of tax havens, inclusive framework on base erosion and profit shifting (BEPS) and standards of double taxation treaties. The second part explores the nexus between tax crimes and money laundering by studying the principles and standards of anti-money laundering regimes and the role of Financial Action Task Force. It ends by analysing contemporary developments in both fields and its manifestation in domestic context.

CILO-1: Students will be able to trace the relationship between the regulations relating to international taxation and anti-money laundering. CILO-2: Students will be able to determine the rules governing tax residency, taxing rights and jurisdiction of states, taxation of global income and double taxation. CILO-3: Students will be able to assess regulations relating to transfer pricing, international monitoring and enforcement, use of tax havens, preventive measures for tax evasion and the advent of base erosion and profit shifting (BEPS). CILO-4: Students will be able to correlate the regulations on international taxation and anti-money laundering and assess specific anti-money laundering norms, principles and enforcement measures emerging from related legal instruments and institutions. CILO-5: Students will be able to identify contemporary legal developments in international taxation and anti-money laundering and illustrate specific national implementation of international standards in both fields.